Section 65(4) in The M.P. Vanijyik Kar Niyam, 1995
(4)On receipt of the statement in Form 55 the assessing authority shall, if it is satisfied after such scrutiny of the accounts and after such enquiry as it considers necessary that the claim is admissible, pass an order refunding the tax. If the statement submitted appears to the assessing authority to be incorrect, incomplete or otherwise not in order it shall, after making such enquiry and after giving the dealer a reasonable opportunity of being heard, pass such order thereon as it thinks fit.
